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«How Belans Enhances Business Potential in Malta: A Gateway to Tax Efficiency and Global Reach»

An island territory at the centre of the Mediterranean, Malta naturally becomes an arch for companies looking to increase their interests within or outside the European Union. Its geographical location bridges Europe to the rest of the world, providing good access to crucial markets. The friendly pro-business stance and attractive incentives, such as a benevolent tax regime, make incorporating and expanding in Malta an appealing option for many businesses.
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Top 3 Tax-Efficient Structures in Malta

Below is a deeper insight into Malta's three ideal tax structures, reviewing their unique benefits and how they are tailor-made to suit different business needs.

1. Malta Standard Structure

  • Overview:

    The Malta Standard Structure presents a fundamental tax framework for businesses within Malta, imposing an initial corporate tax rate of 35%. A notable aspect of this structure is the opportunity for substantial tax refunds to shareholders, effectively lowering the effective tax rate to about 5%.

  • Mechanism:
    • Initial Taxation: Profits are taxed at a standard rate of 35%.
    • Tax Refund System: Shareholders can claim a refund of 6/7ths of the tax paid by the company when dividends are distributed, potentially reducing the effective tax rate to around 5%.
    • Waiting Period: The process includes a waiting period for refunds, typically 6 to 12 months.
Ideal for: Businesses capable of managing the initial tax payments and the waiting period for refunds will find this structure beneficial. It's perfect for those seeking a simple tax system with significant rebate opportunities.

2. Malta Fiscal Unit for a Group of Companies

  • Overview:

    The Malta Fiscal Unit structure is a novel approach that allows a group of companies to achieve an immediate effective corporate tax rate of 5% through consolidated tax filing, by passing the rebate process.

  • Mechanism:
    • Fiscal Unit Formation: A parent company and its subsidiaries can form a Fiscal Unit for consolidated tax treatment.
    • Tax Rate: The Fiscal Unit enjoys an effective tax rate of 5%, directly applied through the holding company's tax returns.
    • Immediate Benefit: This structure eliminates the waiting period for tax benefits, providing immediate tax efficiency at the fiscal unit level.
Ideal for: Corporate groups looking to streamline their tax affairs and achieve tax efficiency quickly. This structure is especially beneficial for holding and investment companies.

3. Malta Foundation + Malta Company

  • Overview:

    A Malta Foundation and a Malta Company combination forms a highly tax-efficient and secure structure. This setup benefits from the low effective corporate tax rate and provides additional protection for capital and assets within the foundation.

  • Mechanism:
    • Dual Structure: A Malta Foundation owning a Malta Company creates a two-tiered system for optimal tax efficiency and asset protection.
    • Tax Efficiency: Benefits from Malta's effective corporate tax rate of 5% after refunds.
    • Capital Protection: A solid legal foundation for safeguarding capital and assets.
Ideal for: This structure suits individuals and entities seeking efficient tax treatment and enhanced investment security, making it perfect for estate planning, asset protection, and investment holding.
Each structure offers distinct advantages tailored to different business models and goals. Malta's tax regime is designed to support local and international businesses in achieving high tax efficiency and fostering a conducive environment for investment growth.

Full Range of Services in Malta

BELANS offers a comprehensive service to ensure smooth business operations in Malta, including:
  • Company Formation:
    Tailored services for effortless company setup
  • Registered Office Address Services:
    Prestigious address options to establish a significant presence
  • Local Communication Solutions:
    Constant connectivity with telephone answering and message forwarding
  • Business Mail Management:
    Professionally handle business correspondence.
  • Comprehensive Audit Reporting:
    Transparent and compliant auditing services
  • Expert Corporate Tax Filing:
    Strategic guidance through Malta's tax system
  • Fiscal Unit Formation:
    Optimal structuring to benefit from the tax advantages
  • Banking Solutions:
    Simplified account opening process with expert assistance
  • Accounting and Bookkeeping:
    Detailed financial management for compliance and precision
Why Choose Malta for Your Business
Malta's tax efficiency is crucial for businesses, boasting one of the EU's lowest effective corporate tax rates at just 5%. With its strategic location, ease of communication in English, a well-established legal system based on common law, and straightforward reporting requirements, Malta stands out as an ideal location for international trade and investment.

Why BELANS is Your Ideal Partner in Malta?

Choosing BELANS means accessing professional services and partnering with a team that prioritises your interests. Our commitment to understanding and aligning with your business objectives and a comprehensive suite of services positions us as the perfect ally for navigating Malta's promising business environment.